IRS 2025: Changes to the Household

 

For IRS purposes, the composition of the household must reflect the situation as of December 31, 2025. Therefore, any changes that occurred during the year 2025 must be communicated to the Tax and Customs Authority (AT), such as:

• Birth, adoption, or death of dependents.

• Marriage, divorce, start or end of a de facto union.

• Changes in child custody or civil sponsorship.

• Change of permanent residence.

 

In addition to these situations, there are elements that must be communicated annually, even if they have not undergone changes:

• Dependents in joint custody with alternating residence, including the indication of the percentage of shared expenses for each parent.

• Civil godchildren (dependents by civil sponsorship) up to 25 years old who do not earn annual income exceeding €12,180.

 

When applicable, the communication of the household regarding 2025 must be carried out by March 2, 2026.

 

For support in this process, you may go to any RIAC Shop or contact the Green Line 800 500 501. This line is available Monday to Saturday from 09:00 to 22:30, Sundays from 10:00 to 22:00, and on holidays from 09:00 to 19:00.

 

RIAC Shops have qualified teams that provide personalized support in various areas, including compliance with your tax obligations.

 

Ensure that you fulfill your legal responsibilities on time and avoid setbacks when filing your IRS. Count on RIAC's support to handle your IRS!